2023 (10) TMI 609 - HC - Customs

Review application - especial grievance of petitioner is that the learned Commissioner has not returned any finding one way or the other on the request of the petitioner for being provided copies of the licenses/scrips containing all annexures and amendments under which exemptions for customs duty was granted and which formed subject matter of the dispute in the show cause notice. HELD THAT - The learned Commissioner has not returned any finding of the petitioner s request for being provided the original copies of the licenses/scrips as requested in para 7 of the representation dated 30th July 2019. It appears that the finding in judgment dated 27th November 2019 2019 (11) TMI 1361 - DELHI HIGH COURT to the effect that the learned Commissioner had adequately dealt with the representation dated 30th July 2019 does not appear to be correct. The application for review is allowed.

Summary

Issues involved:
The judgment involves a review petition against a previous judgment passed by the Delhi High Court, focusing on the failure to provide relevant documents and an opportunity for a hearing to the petitioners in a customs duty dispute.

Details of the judgment:
The review petition was filed against a judgment from 27th November, 2019, which was later appealed to the Supreme Court. The Supreme Court directed the petitioners to file a review before the High Court if unsatisfied, which led to the re-listing of the matter before the Delhi High Court.

The representation dated 30th July, 2019, requested various documents and information to enable a reply to the Show Cause Notice regarding customs duty exemptions. The Division Bench of the High Court had directed the Commissioner to decide on this representation within three weeks, but the Commissioner proceeded to decide the show cause notice instead, leaving the representation incompletely addressed.

The Commissioner's order dated 11th October, 2019, failed to address the petitioner's request for original copies of licenses/scrips as requested in the representation. The Commissioner provided some documents/details, but the High Court found that the handling of the representation was inadequate, leading to the allowance of the review petition and the restoration of the original case for rehearing.

The judgment highlights the importance of addressing all aspects of a petitioner's requests and representations, especially in matters concerning customs duty disputes. The Court emphasized the need for thorough consideration and response to all relevant issues raised by the parties involved.